Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
Power to summon under Section 70 of the CGST Act permits issuance of summons for inquiry and such attendance does not by itself constitute arrest or illegal detention; therefore no seven day prior notice is mandated by Section 70 and Order XVI C.P.C. requirement was held inapplicable. The petitioner attended and acknowledged multiple summonses without objection, was allowed mobile access and voluntary presence at GST Bhavan, and only upon ascertainment of involvement was arrested and produced before a Magistrate. The claim for compensation for alleged illegal detention was rejected and the petition dismissed.
Power to summon under Section 70 of the CGST Act permits issuance of summons for inquiry and such attendance does not by itself constitute arrest or illegal detention; therefore no seven day prior notice is mandated by Section 70 and Order XVI C.P.C. requirement was held inapplicable. The petitioner attended and acknowledged multiple summonses without objection, was allowed mobile access and voluntary presence at GST Bhavan, and only upon ascertainment of involvement was arrested and produced before a Magistrate. The claim for compensation for alleged illegal detention was rejected and the petition dismissed.
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